Exempts construction of port or other port - w.e.f. 16-06-2005 - 016/05 - Service Tax

This Notification has been rescinded by Notification No. 26/2007 dated 22/5/2007

Exempts construction of port or other port - w.e.f. 16-06-2005

Notification No. 16/ 2005-Service Tax dated 7th June, 2005.

[As amended by notification no. 19/2006 ST dated 25-4-2006]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do,  hereby exempts the commercial or industrial construction service, referred to in sub-clause (zzq) of clause (105) of section 65 of the Finance Act, provided to any person by ¹[any other person] in relation to construction of port or other port, from the whole of service tax leviable thereon under section 66 of the said Finance Act.

2.  This notification shall come into force on the 16th day of June, 2005.

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Note :

1. For the words "a commercial concern", the words "any other person" has been substituted; vide Notification No. 19/2006 dated 25/4/2006